Currency risk management strategy, minimize losses and gain additional benefits from changes in exchange rates

This study aims to synthesize the theory of time orientation, advertising avoidance, and present the differences in time orientation. Besides, the research proposed a new direction in explaining the change in advertising avoidance with the different timeoriented (past, present, future) by external factors. The result of the study has discovered a research framework in time-orientation bases advertising avoidance through the Incentive Theory of Motivation. From there, researchers can consider how the different external factors influence to minimize advertising avoidance behaviour as well as to examine changes in the behaviour of time-oriented groups when there is no impact from external factors and when there are external factors.